Can I Claim Professional Fees (Konsultarvoden and Revisor Fees) as a Business Expense in Sweden?
Professional fees — including revisor (auditor), advokat (lawyer), redovisningskonsult (accountant), and business consultants — are fully deductible for Swedish companies when they relate to the business's income-earning activities. There is no cap.
What Skatteverket (Swedish Tax Agency) says
Inkomstskattelagen 16 kap 1 § (expenses for earning income)
When you can claim
- Annual audit fees (revisorsarvode) — deductible even if audit is voluntary for small ABs
- Accountant and bookkeeping fees (redovisningskonsult, bokföringshjälp)
- Legal fees for contracts, employment advice, commercial disputes
- Tax advisory fees for annual compliance and planning
- IT and software consultants hired for business systems
- Recruitment agency fees
When you cannot claim
- Legal fees for personal matters unrelated to the business
- Fees related to purchasing another company (treated as capital acquisition costs, not revenue expenses)
- Formation costs for a new company (capitalised, not expensed, under Swedish GAAP)
Good to know
Pro tip: Many small ABs below the statutory audit threshold (3 employees, SEK 1.5m balance sheet, SEK 3m net turnover) save SEK 15,000-30,000/year by dropping their revisor. The revisor is optional for these companies — do not pay for one unless your bank, investors, or contracts specifically require it.
Important: The deduction is available for fees actually incurred and paid (or accrued under Swedish GAAP). Retainer fees paid in advance for future services should be accrued rather than expensed in full.
Stop guessing what you can claim in Sweden
AccountsOS automatically categorises expenses with Skatteverket (Swedish Tax Agency)-aware rules and tells you exactly what is claimable.
Try Free